Ordinance No. 876OPf
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ORDINANCE NO. 876
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF CYPRESS AMENDING SECTION 26 -23,
"IMPOSITION -- GENERALLY" OF THE CODE OF
THE CITY OF CYPRESS RELATIVE TO THE
TRANSIENT OCCUPANCY TAX RATE; AND ADDING
SECTION 26 -28.1, "COST OF AUDITS" TO THE
CODE OF THE CITY OF CYPRESS
THE CITY COUNCIL OF THE CITY OF CYPRESS DOES ORDAIN
AS FOLLOWS:
SECTION I. Section 26 -23, "Imposition -- Generally"
of the Code of the City of Cypress is hereby amended to read
as follows:
"Sec. 26 -23. Imposition -- Generally. For
the privilege of occupancy in any
hotel /motel, each transient is subject to
and shall pay a tax in the amount of ten
percent (10 %) of the rent actually
charged or customarily charged by the
operator for the room and /or facilities
occupied by the transient. Such tax
constitutes a debt owed by the transient
to the City which is extinguished only by
the payment to the operator or to the
City. The transient shall pay the tax to
the operator of the hotel /motel at the
time the rent is paid. If the rent is
paid in installments, a proportionate
share of the tax shall be paid with each
installment. The unpaid tax shall be
due upon the transient's ceasing to
occupy space in hotel /motel. If for any
reason the tax due is not paid to the
operator of the hotel /motel, the Director
of Finance may require that such tax
shall be paid directly to the Director of
Finance."
SECTION II. Section 26 -28.1, "Cost of Audits,"
is hereby added to the Code of the City of Cypress
to read as follows:
"Sec. 26 -28.1 Cost of Audits. Should
the tax administrator be required to
perform an audit of the records of any
operator in order to ascertain the facts
and information pursuant to Section 26 -28
hereof to determine the proper amount of
any tax owed pursuant to this Chapter,
the entire cost of said audit shall be
assessed against the operator. In the
event that the books and /or records
required to perform an audit are not made
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available within the City of Cypress, the
assessment shall include the cost of
transportation, lodging, meals, and
portal -to- portal travel time. Said
assessment shall be due and payable not
more than thirty (30) days after written
notice of said assessment is sent, by
certified mail, return receipt requested,
to the operator. Should the operator
fail to pay said assessment within the
thirty (30) day time limit, said
assessment shall constitute a lien
against the property for which the audit
was performed. After confirmation of
said assessment lien by the City Council,
the City assessor and tax collector shall
be notified, and shall add the amount of
the assessment lien to the next regular
tax bill levied against said property for
municipal purposes."
SECTION III. If any section, subsection,
subdivision, sentence, clause, phrase, or portion of this
Ordinance, is for any reason held to be invalid or
unconstitutional by the decision of any court of competent
jurisdiction, such decision shall not affect the validity of
the remaining portions of this Ordinance. The City Council
hereby declares that it would have adopted this Ordinance,
and each section, subsection, subdivision, sentence, clause,
phrase, or portion thereof, irrespective of the fact that
any one or more sections, subsections, subdivisions,
sentences, clauses, phrases or portions thereof be declared
invalid or unconstitutional.
SECTION IV. The City Clerk is hereby authorized
and directed to certify as to the passage of this Ordinance
and to give notice thereof by causing copies of this
Ordinance to be posted in three public places throughout the
City.
FIRST READ at a regular meeting of the City Council
of said City held on the 28th day of October
1991 and finally adopted and order posted at a regular
meeting held on the 12th day of November
1991.
ATTEST:
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CfT' CLERK OF THF/CITY OF CYPRESS
MAYOR OF THE ITY OF CYPRESS
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STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
I, DARRELL ESSEX, City Clerk of the City of
Cypress, California DO HEREBY CERTIFY that the foregoing
Ordinance was duly adopted at a regular meeting of the City
Council of the City of Cypress, held on the 12th day
of November , 1991, by the following roll call vote:
AYES: 5 COUNCIL MEMBERS: Age, Kerry, Nicholson, Partin
and Bowman
NOES: 0 COUNCIL MEMBERS: None
ABSTAINED: 0 COUNCIL MEMBERS: None
ABSENT: 0 COUNCIL MEMBERS: None
CITY CLERK OF THE C. Y OF CYPRESS